2014 (7) TMI 697

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....ORDER Per: H K Thakur: These stay applications have been filed by the appellant with respect to demands confirmed by the Adjudicating Authority on the grounds that appellant has not discharged the duty liability properly under the provisions of Rule 7, 8, 9 and 10 of the Pan Masala Packing machines Capacity Determination and Collection of Duty) Rules 2008 (PMPM Rules). 2. Shri N K Tiwari (Adv.)....

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.... Products P Ltd., Ahmedabad.            ii) Order No.M/113561 & 13563/WZB/AHD/2013 dated 24.07.2013 of the Hon'ble Tribunal, in case of M/s Zest Packers P Ltd., Ahmedabad.           iii) Order No.M/13451/WZB/AHD/2013 dated 08.07.2013 of the Hon'ble Tribunal, in case of M/s P M Product, Ahmedaba....

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....e machine is sealed after 5th of that month. However, if a machine is added or installed during a month after 5th of that month then as per third proviso to Rule 9 of PMPM Rules the differential duty with respect to that machine can be paid by the 5th of the following months. Therefore, prima-facie appellant has a case that duty with respect to sealed and de-installed machines cannot be made to be....